GST LUT Form
GST LUT Filing for Exporters
Export goods or services without paying IGST upfront by filing your Letter of Undertaking (LUT) under GST. CA India helps eligible exporters prepare and file their GST LUT and stay compliant with applicable export requirements.
What Is a Letter of Undertaking (LUT) Under GST?
A Letter of Undertaking (LUT) is a declaration furnished by an eligible registered person who intends to make eligible zero-rated supplies without payment of Integrated GST (IGST).
By furnishing an LUT, an exporter can generally make eligible exports without paying IGST upfront, subject to the applicable GST provisions and conditions.
The LUT is furnished in Form GST RFD-11 through the prescribed GST process.
Why do exporters use an LUT?
Without an LUT, an exporter may instead choose the applicable route involving payment of IGST and claiming a refund, subject to the relevant rules. With the LUT route, eligible exporters can avoid blocking working capital in upfront IGST payments and subsequently claim eligible refunds of unutilized input tax credit where applicable.
Who Should File a GST LUT?
GST LUT filing may be relevant if you are a GST-registered person making eligible zero-rated supplies without payment of IGST, including:
Exporters of Goods
Businesses exporting goods outside India and choosing the LUT route.
Exporters of Services
Businesses providing eligible services to recipients outside India and satisfying the applicable conditions for export of services.
Supplies to SEZ
Suppliers making eligible zero-rated supplies to an SEZ developer or SEZ unit without payment of IGST.
Regular Export Activity
Businesses that want to avoid paying IGST upfront on eligible zero-rated supplies and follow the LUT route.
Scalable
Suitable for businesses handling increasing invoice volumes.
Professional Support
Get assistance when you need help understanding the e-invoicing process or resolving workflow issues.
Integration-Friendly
Position this strongly only if CA India’s actual product supports the integrations being advertised.
GST LUT is not a separate GST registration. It is an undertaking used for making eligible zero-rated supplies without payment of IGST.
CA India provides professional registration and compliance assistance.
GST LUT Filing Process
Share Your Details
Eligibility Review
Prepare LUT Docs
File Letter of Undertaking
Confirmation & Records
Benefits of Filing LUT Through CA India
Make Your Export Compliance Simpler
Avoid Upfront IGST on Eligible Exports
Generate e-invoices from your invoice data without repeatedly entering information into the IRP.
Improve Working
Capital
Avoid unnecessarily blocking funds in upfront IGST payments, subject to the applicable rules.
Professional Filing Assistance
Get help preparing the information and completing the applicable filing process.
Reduce Filing
Errors
Have your information reviewed before submission.
Annual Compliance Support
Get assistance with subsequent LUT filings when required.
Export-Focused GST Support
Work with professionals familiar with GST compliance related to exports.
Frequently asked questions
What is the full form of LUT?
LUT stands for Letter of Undertaking.
What is Form GST RFD-11?
Form GST RFD-11 is the prescribed form used for furnishing the Letter of Undertaking for eligible exports/zero-rated supplies without payment of IGST under the applicable GST rules.
Is GST LUT mandatory for every exporter?
Not necessarily. The LUT route is relevant when an eligible registered person chooses to make applicable zero-rated supplies without payment of IGST. Exporters may also have other permitted tax/refund routes depending on their circumstances.
Can I export services using LUT?
Eligible export of services can be made without payment of IGST under the LUT/bond mechanism, subject to the applicable conditions.
How long is a GST LUT valid?
An LUT is generally furnished for a financial year, so exporters should plan for the applicable LUT filing for each subsequent financial year. The current CA India page also describes the LUT as valid for one year.
Can LUT be used for supplies to an SEZ?
The GST rules provide for the LUT/bond mechanism for eligible zero-rated supplies to an SEZ developer or SEZ unit without payment of IGST.
What happens if I don’t comply with the LUT conditions?
Rule 96A contains consequences where the prescribed export conditions are not met, including payment of applicable tax and interest in the circumstances specified by the rule.